Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

The change of control clause is nowadays a well used covenant in the Eurobond market, with the aims to protect bondholders in case of a leveraged buyout. This thesis intend to evaluate whether the change of control clause is a new phenomenon in the Eurobond market today and to estimate what have been the driven force for the popularity of it. The thesis found that the change of control clause already existed before and thus it is not a new phenomenon. Several factors where found though to explain the extended use of the clause today. Starting in 2005 the LBO activity increased rapidly, exposing almost every company to the risk of LBO.

Background: Running economy is one of the key factors to achieve top performance in endurance events. Little evidence exists for improving running economy using high-intensity interval training while running. Objectives: The purpose of this study was to examine how HIIT affects running economy and VO2max. Method: 14 well-trained athletes (age 35 ± 8,9 years, height 175 ± 11,7 cm and weight 69 ± 12,2 kg) were divided into two separate groups (HIIT and Control). HIIT group performed 3 HIIT exercises every week for 4 weeks and Control group continued with their separate training programs consisting of mostly traditional endurance training. Results: Running economy showed no improvement in HIIT (pre 38,62 and post 38,62 ml/kg/min, p=1.00) but Control improved (pre 45,41 and post 43,37 ml/kg/min, p=0,03). VO2max decreased in HIIT (mean 61,32 to 60,84 ml/kg/min) and in Control (mean 61,99 to 58,47 ml/kg/min)..

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

Background: Running economy is one of the key factors to achieve top performance in endurance events. Little evidence exists for improving running economy using high-intensity interval training while running. Objectives: The purpose of this study was to examine how HIIT affects running economy and VO2max. Method: 14 well-trained athletes (age 35 ± 8,9 years, height 175 ± 11,7 cm and weight 69 ± 12,2 kg) were divided into two separate groups (HIIT and Control). HIIT group performed 3 HIIT exercises every week for 4 weeks and Control group continued with their separate training programs consisting of mostly traditional endurance training. Results: Running economy showed no improvement in HIIT (pre 38,62 and post 38,62 ml/kg/min, p=1.00) but Control improved (pre 45,41 and post 43,37 ml/kg/min, p=0,03). VO2max decreased in HIIT (mean 61,32 to 60,84 ml/kg/min) and in Control (mean 61,99 to 58,47 ml/kg/min)..

The aim of this thesis is to get a better understanding of how the management control system works at V&S Distillers. V&S Distillers went through an organizational change in the beginning of 2005. The marketing function went from being a country-driven to a category-driven organization. Among other things this resulted in increased cooperation between employees in different geographical locations. We aim to analyze how a geographical distance affects relations and the use of management control.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

When traffic in large cities increases, it becomes more vulnerable to disturbances such as accidents, stalled vehicles or construction; therefore, traffic jams are more likely to occur. For better control of the traffic at a disturbance the Swedish National Road Administration (SNRA) has traffic equipment which can be controlled from a command centre. This traffic equipment consists of gates and signs with variable messages. This report will discuss the system used for traffic control in Stockholm. It will present proposals designed to improve it.

The purpose of the study is to investigate the possible effects of an unstable ventilation system and its influence on energy use and thermal comfort. The report also explores how qualified personal working with HVAC view and handles system control.In order to meet the requirements in energy efficiency and a comfortable indoor climate control regulation is a prerequisite. With optimized increased complexity of the climate systems, it becomes more challenging to control the system and the risk of unstable control increases. No previous studies about what affect an unstable system can have on energy use and thermal comfort have been found.The report is based on several tests were the controlling variable has been increased until the system becomes unstable. Two different types of unstable systems have been investigated.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

Ett högt ohälsotal i arbetslivet innebär stora kostnader för samhället, arbetsgivare och även för de anställda. Forskningen inom detta område har flyttat fokus från att studera ohälsa till att istället studera hälsa och vilka faktorer som befrämjar hälsa i arbetslivet, de så kallade friskfaktorerna. Föreliggande studies övergripande syfte var att studera om upplevelsen av organisationsrättvisa och personlighets¬faktorn work locus of control predicerar upplevd hälsa hos kollektivanställda män och kvinnor. Studien genomfördes utifrån ett kvantitativt perspektiv med 103 deltagare som besvarade en enkät. Svarsfrekvensen var 22,5 % och resultatet visade att work locus of control predicerar upplevd hälsa för männen och procedural rättvisa predicerar upplevd hälsa för kvinnorna.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

In this thesis, a computer program that in a simple way can calculate the performance of control loops at the refinery Preemraff Lysekil has been created. The computer program has been adapted to the environment at Preemraff Lysekil. Theories for evaluation has been studied in aspect of reliability and of automatic implementation. The evaluation has been carried out from data collected directly from control loops at the refinery and from simulated control loops with implemented errors. Among the studied methods are Harris index and Stattin´s oscillation index.